企业成本控制以及成本控制方案【外文翻译】.doc
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企业成本控制以及成本控制方案【外文翻译】,a, enterprise at present cost control problems 1. the enterprise cost management concept of market business management in enterprise cost management is an impor...
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A, enterprise at present cost control problems
1. The enterprise cost management concept of market
Business management in enterprise cost management is an important part of the cost management, power should also come from the enterprise internal management needs, cost experience is a enterprise production and management efficiency of the integrated embodiment, is the enterprise input and output the contrast of the relationship, low cost means to less resources into provide more products and service, so as to improve efficiency. Many in our country enterprise in accordance with the accounting products cost behavior division and costs, increased production can reduce unit product fixed cost share. So, the higher the yield per unit, the lower the cost of product sales, in under the condition of invariable, of the profits of the business, the more high. This kind of practice in enterprise no matter how demand for one-sided increased production to reduce the cost of product, through the stock, production process occurs backlog will transfer the cost of the hidden in inventory, improve or short-term profits. Cause the reasons of this phenomenon lies in enterprise cost management concept, lack of market lead to cost information in management decisions appear, the greater the error, seems to be the lower production cost, the higher the profit.
2 the enterprise the management goal is a deviation
……
一、企业现阶段成本控制存在问题
1.企业成本管理缺乏市场观念
成本管理是企业经营管理的一个重要组成部分，成本管理的动力也应来自于企业内部经验管理的需要，成本是一个企业生产经营效率的综合体现，是企业投入和产出的对比关系，低成本意味着以较少的资源投入提供更多的产品和服务，以便提高效率。我国许多企业按照成本习性划分和核算产品成本，通过提高产量可以降低单位产品分担的固定成本。如此，产量越高，单位产品成本就越低，在销售量不变的情况下，企业的利润也就越高。这种做法导致企业不管市场对产品的需求如何，片面地通过提高产量来降低产品成本，通过存货的积压，将生产过程发生的成本转移或隐藏于存货，提高短期利润。造成这种现象的原因就在于企业成本管理缺乏市场观念，导致成本信息在管理决策上出现误区，似乎产量越大，成本越低，利润越高。
2企业的经营目标有偏差
……
3成本控制观念落后
4成本管理理论和内容僵化、手段老化
5对成本的功能变化认识不足
6成本管理过分依赖现有的成本会计系统，不能满足企业实行全面成本管理的需要
7成本信息的严重扭曲
8缺乏健全的成本控制制度体系
9忽视对企业成本管理文化的塑造
四、成本控制方案
Cost control scheme is to point to to eliminate improve cost factors and play the measures adopted by the cost advantage. Cost control scheme is planned results, should cost to increase cost factors and cost advantage for one. Usually, cost control scheme may involve a specific lower the cost of goals to achieve that goal, given the functions and levels of responsibility and authority, improve the cost factor to realize the goals and measures taken, method and schedule, the implement and target of the results of the eva luation, plan of the implementation of the check and responsibility for, etc.
Cost control scheme is to point to to eliminate improve cost factors and play the measures adopted by the cost advantage. Cost control scheme and corrective measures are different.
成本控制方案是指为消除提高成本因素和发挥成本优势所采取的措施。成本控制方案是成本策划的结果，应针对提高成本因素和成本优势逐一制定。一般情况下，成本控制方案可能涉及到具体降低成本的目标、为实现目标所赋予有关职能和层次的职责和权限、提高成本因素、实现目标所采取的措施、方法和时间表、措施的实施效果及目标实现结果的评价、方案实施情况的检查和责任的追究等内容。
成本控制方案是指为消除提高成本因素和发挥成本优势所采取的措施。成本控制方案与纠正措施是有区别的。
一、成本控制给企业带来的好处
1、明确物料、人工、水电等各种费用支出、消耗水平；
2、准确的成本数据是制定价格的依据，便于企业提高市场竞争能力；
3、直接经济效益的体现：成本的降低=增加收入=增加利润=增加净利润；
4、成本关联到财务、物流、生产3大核心业务，是企业管理的中心枢纽；
5、成本管理水平的提高可以带动和促进整个公司管理水平的提高。
核心问题
二、企业在成本控制方面存在的核心问题：
…………
…………
1. The enterprise cost management concept of market
Business management in enterprise cost management is an important part of the cost management, power should also come from the enterprise internal management needs, cost experience is a enterprise production and management efficiency of the integrated embodiment, is the enterprise input and output the contrast of the relationship, low cost means to less resources into provide more products and service, so as to improve efficiency. Many in our country enterprise in accordance with the accounting products cost behavior division and costs, increased production can reduce unit product fixed cost share. So, the higher the yield per unit, the lower the cost of product sales, in under the condition of invariable, of the profits of the business, the more high. This kind of practice in enterprise no matter how demand for one-sided increased production to reduce the cost of product, through the stock, production process occurs backlog will transfer the cost of the hidden in inventory, improve or short-term profits. Cause the reasons of this phenomenon lies in enterprise cost management concept, lack of market lead to cost information in management decisions appear, the greater the error, seems to be the lower production cost, the higher the profit.
2 the enterprise the management goal is a deviation
……
一、企业现阶段成本控制存在问题
1.企业成本管理缺乏市场观念
成本管理是企业经营管理的一个重要组成部分，成本管理的动力也应来自于企业内部经验管理的需要，成本是一个企业生产经营效率的综合体现，是企业投入和产出的对比关系，低成本意味着以较少的资源投入提供更多的产品和服务，以便提高效率。我国许多企业按照成本习性划分和核算产品成本，通过提高产量可以降低单位产品分担的固定成本。如此，产量越高，单位产品成本就越低，在销售量不变的情况下，企业的利润也就越高。这种做法导致企业不管市场对产品的需求如何，片面地通过提高产量来降低产品成本，通过存货的积压，将生产过程发生的成本转移或隐藏于存货，提高短期利润。造成这种现象的原因就在于企业成本管理缺乏市场观念，导致成本信息在管理决策上出现误区，似乎产量越大，成本越低，利润越高。
2企业的经营目标有偏差
……
3成本控制观念落后
4成本管理理论和内容僵化、手段老化
5对成本的功能变化认识不足
6成本管理过分依赖现有的成本会计系统，不能满足企业实行全面成本管理的需要
7成本信息的严重扭曲
8缺乏健全的成本控制制度体系
9忽视对企业成本管理文化的塑造
四、成本控制方案
Cost control scheme is to point to to eliminate improve cost factors and play the measures adopted by the cost advantage. Cost control scheme is planned results, should cost to increase cost factors and cost advantage for one. Usually, cost control scheme may involve a specific lower the cost of goals to achieve that goal, given the functions and levels of responsibility and authority, improve the cost factor to realize the goals and measures taken, method and schedule, the implement and target of the results of the eva luation, plan of the implementation of the check and responsibility for, etc.
Cost control scheme is to point to to eliminate improve cost factors and play the measures adopted by the cost advantage. Cost control scheme and corrective measures are different.
成本控制方案是指为消除提高成本因素和发挥成本优势所采取的措施。成本控制方案是成本策划的结果，应针对提高成本因素和成本优势逐一制定。一般情况下，成本控制方案可能涉及到具体降低成本的目标、为实现目标所赋予有关职能和层次的职责和权限、提高成本因素、实现目标所采取的措施、方法和时间表、措施的实施效果及目标实现结果的评价、方案实施情况的检查和责任的追究等内容。
成本控制方案是指为消除提高成本因素和发挥成本优势所采取的措施。成本控制方案与纠正措施是有区别的。
一、成本控制给企业带来的好处
1、明确物料、人工、水电等各种费用支出、消耗水平；
2、准确的成本数据是制定价格的依据，便于企业提高市场竞争能力；
3、直接经济效益的体现：成本的降低=增加收入=增加利润=增加净利润；
4、成本关联到财务、物流、生产3大核心业务，是企业管理的中心枢纽；
5、成本管理水平的提高可以带动和促进整个公司管理水平的提高。
核心问题
二、企业在成本控制方面存在的核心问题：
…………
…………
